GST exemption amendments narrow service exemptions, add postal and tour-operator carve-outs, and clarify residential rental and healthcare exclusions. Amendments recalibrate GST exemptions on services by textual deletions, substitutions and insertions in the notification Table: removing specified phrase-based exemptions (including certain postal, insurance and agency services), excluding rental of residential dwellings to registered persons, restricting an economy-class air travel exemption to specified airports, introducing exempt storage/warehousing for specified agricultural goods, adding low-weight Department of Posts items as exempt, and creating a proportionate exemption for tour operator services supplied to foreign tourists for services performed outside India with a 50% cap and day-counting rule.
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Provisions expressly mentioned in the judgment/order text.
GST exemption amendments narrow service exemptions, add postal and tour-operator carve-outs, and clarify residential rental and healthcare exclusions.
Amendments recalibrate GST exemptions on services by textual deletions, substitutions and insertions in the notification Table: removing specified phrase-based exemptions (including certain postal, insurance and agency services), excluding rental of residential dwellings to registered persons, restricting an economy-class air travel exemption to specified airports, introducing exempt storage/warehousing for specified agricultural goods, adding low-weight Department of Posts items as exempt, and creating a proportionate exemption for tour operator services supplied to foreign tourists for services performed outside India with a 50% cap and day-counting rule.
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